PROPERTY TAX PLAN FOR EQUALIZATION - Alabama

PROPERTY TAX PLAN FOR EQUALIZATION

ALABAMA DEPARTMENT OF REVENUE PROPERTY TAX DIVISION

March 1, 2014 Property of the State of Alabama

Table of Contents

Subject

Page

Introduction ........................................................................................................... 1

Administration ....................................................................................................... 1 Property Tax Division Duties and Responsibilities ................................................ 1

Property Tax Division Formal Valuation Programs ............................................... 2 Aircraft .................................................................................................................. 2

Centrally Assessed Properties.............................................................................. 2 Manufactured Homes Subject to Ad Valorem Tax ................................................ 2

Motor Vehicles ...................................................................................................... 3 Business Personal Property.................................................................................. 3

Real Property ........................................................................................................ 3 Property Tax Division Implementations................................................................. 4

Programs, Standards and Procedures.................................................................. 4 Education and Certification ................................................................................... 4

Training guides ..................................................................................................... 4 County Mapping and Appraisal Staffing................................................................ 5

Computer Assisted Property Tax Administration .................................................. 5 Workload Planning................................................................................................ 5

Data Analysis ........................................................................................................ 5 Index and Market Adjustment Factors .................................................................. 6

Land Valuation ...................................................................................................... 6 Income Approach to Valuation.............................................................................. 7

County Implementation Procedures...................................................................... 7 County Formal Valuation Programs ...................................................................... 7

Annual Equalization of Real Property ................................................................... 7 Compliance........................................................................................................... 8

Personnel.............................................................................................................. 8 Computer Assisted Property Tax Administration .................................................. 9

Valuation Zones .................................................................................................. 10 Incremental Inventory Field Review .................................................................... 10

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Table of Contents (Continued)

Subject

Page

Funding............................................................................................................... 10

Data Documentation Requirements .................................................................... 11 Functions, Responsibilities and Completion Schedules...................................... 12

Addendum A ? Market Value ............................................................................ A-1 Addendum B? Education and Certification Program......................................... B-1

Overview........................................................................................................... B-1 Alabama Certified Appraiser ............................................................................. B-1

Alabama Certified Tax Administrator ................................................................ B-2 Alabama Certified Mapper ................................................................................ B-3

Certification Examination .................................................................................. B-3 Re-certification .................................................................................................. B-4

Professional Achievement Award ..................................................................... B-4 Government and Economic Development Institute ........................................... B-6

Code of Conduct for Instructors ........................................................................ B-7 Addendum C ? Training Guides........................................................................ C-1

Addendum D ? Job Classification Guides......................................................... D-1 Administrative Assistant I.................................................................................. D-2

Administrative Assistant II................................................................................. D-3 Administrative Assistant III................................................................................ D-5

Appraiser Trainee (Personal Property) ............................................................. D-7 Personal Property Appraiser I ........................................................................... D-9

Personal Property Appraiser II ........................................................................ D-11 Personal Property Appraiser III ....................................................................... D-13

Appraiser Trainee (Real Property) .................................................................. D-15 Real Property Appraiser I................................................................................ D-17

Real Property Appraiser II............................................................................... D-19 Real Property Appraiser III.............................................................................. D-21

Appraisal and Mapping Administrator ............................................................. D-23 Cadastral Mapping Trainee............................................................................. D-25

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Table of Contents (Continued)

Subject

Page

Cadastral Mapping Technician I ..................................................................... D-26

Cadastral Mapping Technician II .................................................................... D-28 Cadastral Mapping Technician III ................................................................... D-30

Addendum E ? Property Tax Computer Software Specifications...................... E-1 Basic System Requirements............................................................................. E-1

Real Property Appraisal .................................................................................... E-4 Personal Property Appraisal ............................................................................. E-8

Tax Assessment and Abstract System ........................................................... E-17 Ad Valorem Tax Collections Systems ............................................................. E-20

Miscellaneous Items Required by Property Taxing Officials ........................... E-22 Cash Book System ......................................................................................... E-23

Manufactured Homes...................................................................................... E-24 Motor Vehicle Ad Valorem Tax Assessment................................................... E-26

Addendum F ? Budgeting and Accounting.........................................................F-1 Addendum G ? Land Valuation ......................................................................... G-1

Addendum H ? Business Personal Property..................................................... H-1 Addendum I ? Proofing and Correlation of Value................................................I-1

Addendum J ? Development of Cost Index and Land Schedule........................ J-1 Addendum K ? Utilization of New Aerial Photography ...................................... K-1

Addendum L ? Board of Equalization ................................................................L-1 Addendum M ? Sales Ratio Study .................................................................... M-1

Addendum N ? Standardization of Data on Property Record Card................... N-1 Addendum O ? Annual Equalization ................................................................. O-1

Addendum P ? Valuation of Multifamily Housing ........................................... P-1

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PROPERTY TAX EQUALIZATION PLAN

March 1, 2014

Introduction

This plan is published for the purpose of establishing the procedures, requirements, plans, and programs of the Department of Revenue to maintain property tax equalization in Alabama. This plan replaces Division Plan ADV-1 dated October 1, 1995 and all associated Division Directives attached to that plan.

1. Administration The Director of the Property Tax Division has the duties and responsibilities of managing the activities of the Division. Section 40-7-74, Code of Alabama 1975, directs that the property reappraisal program shall be administered by the Commissioner of Revenue and supervised by the Director of the Property Tax Division. Section 40-2-11, Code of Alabama 1975, further charges the Department of Revenue with the responsibility of property tax equalization throughout the state. Property Tax Division personnel will assist counties as determined by the Director of the Property Tax Division in order to administer the property tax laws. The division will confer with, advise, and assist county elected officials and their staff, county commissioners, other officials charged with mapping and appraisal duties, and members of the boards of equalization relating to all laws, regulations, standards, and procedures governing property tax administration. The division will perform other duties relating to administration of the property tax laws as deemed necessary by the Property Tax Division Director.

2. The Property Tax Division Duties and Responsibilities:

a. Establish standards, guidelines and procedures manuals to accurately assign fair market values and to achieve property tax equalization.

b. Maintain formal education and certification programs. c. Provide on-the-job training and as necessary. d. Develop and set staffing standards for county mapping and appraisal functions.

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